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ERISA sets forth legally required disclosure requirements.(Legal Considerations in Benefits Communication)
Permanent Accounts
Accounts that carry their ending balances over into the next accounting period and are not closed out, such as assets, liabilities, and equity accounts.
Balance Sheet
A document depicting a corporation’s financial standing at a particular instant, outlining its assets, debts, and owner's equity.
Real Accounts
Accounts that are not closed at the end of the accounting year and include all balance sheet accounts that show the real and permanent financial position of a business.
Permanent Accounts
Accounts that carry their ending balances over to the next fiscal year, including asset, liability, and equity accounts, foundational for understanding a company's financial health.
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